2.
| (1) The provisions of this Act shall apply to every citizen of Sri Lanka, who-
| | (a) is in receipt of profits from any office or any employment (being profits within the meaning of section 4 of the Inland Revenue Act), other than any profits from any office or employment as-
| | | (i) a member of the Sri Lanka Police Force ; or |
| (ii) a member of the Sri Lanka Army, Sri Lanka Navy or Sri Lanka Air Force |
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| | (b) carries on, or exercises, any profession, vocation or similar occupation of an independent character other than as a partner of a partnership referred to In paragraph (c), (hereinafter referred to as a "self employed person") ; or | | |
| | (c) carries on or exercises any profession, vocation or similar occupation of an independent character, In partnership with others, (hereinafter referred to as a " partner ") ; or | | |
| | (d) is both, an employee and a self employed person, of an employee and a partner or a self-employed person and a partner; or | | |
| | (e) is an employee and a self-employed person and a partner. | | |
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| (2) Every citizen of Sri Lanka referred to in subsection (1) is hereinafter in this Act referred to as "a person to "whom this Act applies ". |
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Sri Lanka Consolidated Acts